But the conversations I’m seeing with investors are shifting toward something else: 👉 after-tax cash flow Depreciation and cost segregation can materially change how a deal is evaluated — even when two properties show the same NOI. What’s interesting is that most OMs don’t show that layer upfront. So the investor ends up underwriting it themselves later. I put together a simple breakdown of why more brokers are starting to include tax analysis directly in their offering memorandums: https://taxlogiccre.com/cre-brokers-tax-analysis-offering-memorandum/ C urious — are you seeing investors ask more tax-related questions earlier in deals?

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I’ve been reviewing deals that felt solid early but slowed or went quiet later.The same signals show up again and again. Here are a few early warning signs I keep seeing: - Buyer questions shift from price to structure - Repeated requests for clarification on assumptions already provided - Underwriting timelines stretch without a clear new deliverable - Lender feedback becomes conditional or non-committal - Internal investment committee questions surface late in the process Individually, none of these kill a deal.Together, they almost always slow momentum. Sharing this here as a checklist going into 2026 — curious which of these others see most often.